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TMI Blog2023 (8) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... n the petitioner is willing to pay the GST along with late fee - HELD THAT:- On perusal of the impugned order, dated 19.12.2022, it is seen that the respondent have not cited any reason. It is seen from the records that the Government has issued Notification No.03/2023-Central Tax dated 31.03.2023 and has extended the time up to 30.06.2023, but the extension is granted to taxpayers granting time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Certiorarified Mandamus, to quash the cancellation order dated 12.01.2023 passed in Reference No. ZA330123054003E by the respondent and to direct the respondent to revoke the cancellation of GSTN Registration No.33ABNFA2958F1ZF within such time as may be directed by this Court. 2. The petitioner is a Construction Company voluntarily registered under GST with Registration No.33ABNFA2958F1ZF. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Supreme Court. In the batch of writ petitions filed in W.P.Nos.25048, 25877, 12738 of 2021 before the High Court of Madras in the case of Tvl.Suguna Cut piece Vs Appellate Deputy Commissioner (ST) (GST) has condoned the delay in revoking the cancelled GSTN registration. Recently the Government of India has issued Notification No.03/2023-Central Tax dated 31.03.2023 and has extended the time u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After issuing the show cause notice, the respondent has cancelled the registration. Thereafter the respondent has cancelled the GST registration with effect from 31.12.2022. The contention of the petitioner is that the impugned order is bereft of any details. In the meanwhile, the respondent has issued amnesty scheme but the petitioner could not avail the benefit because of the cancellation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Moreover, the issue is covered under the judgment of Tvl. Suguna Cut Piece s case stated supra. 5. Therefore, this Court is allowing the writ petition and the respondent is directed to restore the petitioner s GST registration number. After restoration, the petitioner is directed to file the returns and pay tax and penalty as per law. 6. With the above said direction, the writ petition is al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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